Definition that contains reserve fund
- allowance a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
- capitalize convert (a company's reserve funds) into capital
- capitalise convert (a company's reserve funds) into capital
- valuation account a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
- valuation reserve a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
- allowance account a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets